Follow the steps described in the Auctions Make Offer page.
Create an item, enable Accept Offers and set (optional) a Minimum and Maximum Offer Range:
Note: We strongly recommend to enable the feature. Sellers save time that otherwise would be spend rejecting (or making counter offers) extremely low bids.
Select item and click Make Offer:
Select quantity and hit Proceed:
The final screen will display a confirmation message:
See Auctions Make Offer for possible outcomes.